2005 (11) TMI 441

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....issioner (Appeals) holding that merely on the basis of entries in the check-post record showing the movement of goods in question from the end of assessee to other parties outside the State, the sales in question could not be held to be inter-State sales exigible to Central sales tax at the hands of assessee. Both the appellate courts have concurrently held that the assessing authority failed to ....